Whether CGST can be distributed as SGST and whether SGST can be distributed as CGST within the states and between the states?

No. Section 20(1) does not permit distribution of CGST as SGST and vice versa. This flows from the fundamentals of the GST law wherein the credit of CGST cannot be utilized against SGST and vice versa.

(ICAI FAQ PUBLICATION 06-09-2017 -: Distribution of credit by the Input service distributor : FAQ NO. 38)